THE IMPACT OF E-TAXATION ON REVENUE GENERATION IN ENUGU, NIGERIA

The paper set out to ascertain whether e-taxation can resolve the issue of tax evasion and to prevent corrupt practices of tax officials in Nigeria. Three research questions and hypotheses were formulates in line with the objectives of the paper. Data were collected from both primary and secondary sources. Data collected were analyzed by use of means and standard deviation and the three hypothesis formulated were tested by the use of Z-test statistical tool. Findings show that E-taxation can enhance internally generated revenue and reduce the issue of tax evasion in Enugu state. Another finding is that E-taxation can prevent corrupt practices of tax officials. The implication of this is that the extent at which government has gone in inaugurating their e-tax administration is still low hence some tax administrators and tax payers are still not aware of the online tax assessment/collection in Nigeria. Based on the findings, the researcher recommends that the Government should support the establishment of e-tax administration so as to start ripping the benefit of high rate of compliance among taxpayers and E-taxation should be implemented to reduce the diversion of government funds to private pockets.